S.D. Admin. R. 64:09:01:01

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:09:01:01 - Use tax law - Procedure

If property is purchased from a nonresident seller who is not licensed to collect use tax, the buyer shall pay the tax directly to the department when the property is brought into the state.

S.D. Admin. R. 64:09:01:01

SL 1975, ch 16, § 1; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995; 30 SDR 58, effective 11/5/2003.

General Authority: SDCL 10-46-35.1(3).

Law Implemented: SDCL 10-46-2, 10-46-4.